Simplified Tax Governance under the RIMPE Regime: An Analysis of Administrative Efficiency and Transparency in Ecuador

This study conceptually examines the \textit{Régimen Simplificado para Emprendedores y Negocios Populares (RIMPE)} through a qualitative review of the literature on tax governance, fiscal digitalization, tax culture, and risk control. The findings indicate that regulatory simplification, without the support of digital solutions, risk analytics, and fiscal transparency, may increase informality and tax-related risk. The literature also highlights that the administrative efficiency of RIMPE depends on institutional coordination, perceived equity, and the incorporation of accountability mechanisms. It is concluded that RIMPE must complement simplification with intelligent control strategies and stronger tax culture initiatives.